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of <h1>Tax Assessment Challenge Upheld: Petitioner Granted Conditional Opportunity to Contest Demand with 10% Remittance and Two-Week Reply Window</h1> <h3>Tvl. I View Technologies Rep. by its Proprietor Dharshan Singh Anand Puneet Pal Singh Versus The Deputy State Tax Officer-2, Coimbatore.</h3> Tvl. I View Technologies Rep. by its Proprietor Dharshan Singh Anand Puneet Pal Singh Versus The Deputy State Tax Officer-2, Coimbatore. - TMI Issues:Challenge to assessment order due to lack of opportunity to contest tax demand on merits.Analysis:The petitioner challenged an assessment order dated 09.01.2024, claiming they did not have a reasonable opportunity to contest the tax demand on merits. The petitioner argued that they were unaware of the proceedings leading to the order as the communication was uploaded on the GST portal without any other mode of communication. The tax proposals were related to discrepancies between the petitioner's GSTR 3B return and the GSTR 1 return or the auto-populated GSTR 2A. The petitioner expressed willingness to explain the discrepancies if given an opportunity and agreed to remit 10% of the disputed tax demand for a remand.The respondent, represented by Mr. C. Harsha Raj, AGP (T), contended that the principles of natural justice were followed by issuing intimation, show cause notice, and multiple personal hearing notices. The impugned order confirmed the tax proposal due to the petitioner's failure to respond to the show cause notice or provide documentary evidence as per Circular No.183 and Circular No.193. Considering the petitioner's claim of non-participation due to lack of awareness, the court deemed it just to provide an opportunity to contest the tax demand on merits by imposing certain conditions.The court set aside the impugned order on the condition that the petitioner remits 10% of the disputed tax demand within two weeks and submits a reply to the show cause notice within the same period. Upon receiving the reply and being satisfied with the payment, the respondent was directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within three months. The writ petition was disposed of without any costs, and connected miscellaneous petitions were closed as a result of the judgment.
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